# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百七条 (Supplementary Provisions, Article 107) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百七条 (Supplementary Provisions, Article 107)（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4221-6/art-107` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百七条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc. caption: machine translation, not official suppl-4221-6/art-107 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107 **第一項** 新租税特別措置法第六十八条の十二（第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に定める機械及び装置並びに器具及び備品について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十二第一項第四号に定める機械及び装置並びに器具及び備品については、なお従前の例による。 suppl-4221-6/art-107/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-1 The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to machinery and equipment and tools, furniture and fixtures specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の十二（第一項第五号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同号に定める減価償却資産について適用する。 suppl-4221-6/art-107/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-2 The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (v)) apply to depreciable assets specified in that item which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の十二第九項の規定は、平成二十二年十月一日以後に解散が行われる場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税について適用し、同日前に解散が行われた場合における連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結事業年度分の法人税については、なお従前の例による。 suppl-4221-6/art-107/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-107/par-3 The provisions of Article 68-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution takes place on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a dissolution took place before that date. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-509, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07